ACC 5185 - Forensic Accounting and Fraud Investigations

3 unit(s)

Course will cover common fraud schemes committed by employees and officers of entities, and how to mitigate the risks of theft and embezzlement. Students will learn how to conduct a forensic accounting investigation to determine financial losses, and to testify in court as to their findings.

Prerequisites: ACC 5070 or consent of instructor.

Course Learning Outcomes List
Students completing Income Tax Accounting will be able to: 1. Identify characteristics of perpetrators of financial fraud crimes; 2. Identify fraud schemes involving cash receipts, cash disbursements, and financial statement fraud; 3. Devise methods to reduce the risk of theft and embezzlement; 4. Outline the phases of a financial fraud investigation, and the legal environment in which an investigation is conducted; 5. Outline effective interviewing techniques to elicit information; 6. Conduct a forensic accounting investigation to determine the amount of financial loss and create a forensic accountant’s report; and 7. Illustrate an effective witness in a court of law.

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